TFL Vsebine / Revija SIR*IUS

Determination of permanent establishment for the purposes of VAT and CIT

Davčni zavezanci se morajo zavedati, da mednarodno poslovanje neizbežno privede tudi do določenih davčnih tveganj. Z vidika davka od dohodkov pravnih oseb in davka na dodano vrednost je eno od večjih tveganj vzpostavitev stalne poslovne enote v tuji državi. Na koncept stalne poslovne enote so postali bolj pozorni regulatorji in mednarodne organizacije, v praksi pa tudi davčni organi. Kljub temu da je koncept povezan z obema davkoma, pa med njima prihaja do razlik, kar daje temu davčnemu tveganju še dodatno kompleksnost. V tem prispevku bom na kratko razložil in analiziral problematiko stalne poslovne enote z vidika davka od dohodkov pravnih oseb in DDV-ja.

Taxpayers need to be aware of certain tax risks that are linked with international business. From the perspective of corporate income tax and value added tax, having a permanent or fixed establishment abroad is one of the significant risks for corporate income tax and for VAT, respectively. Regulators and international bodies and, in practice, tax authorities, too, have become more focused on this concept. Despite the fact that there are similarities between the permanent establishment and a fixed establishment concept, there are also differences which add to the complexity on the tax risk. In this article, I will briefly explain and analyse the permanent establishment and the fixed establishment issue.